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![handle is hein.congrecreports/crptxaegr0001 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION .
Calendar No. 271
117TH CONGRESS REPORT
2d Session SENATE 117-72
ALASKA NATIVE CLAIMS SETTLEMENT ACT
FEBRUARY 10, 2022.-Ordered to be printed
Mr. MANCHIN, from the Committee on Energy and Natural
Resources, submitted the following
R E P O R T
[To accompany S. 2524]
The Committee on Energy and Natural Resources, to which was
referred the bill (S. 2524), to amend the Alaska Native Claims Set-
tlement Act to exclude certain payments to aged, blind, or disabled
Alaska Natives or descendants of Alaska Natives from being used
to determine eligibility for certain programs, and for other pur-
poses, having considered the same, reports favorably thereon with-
out amendment and recommends that the bill do pass.
PURPOSE
The purpose of S. 2524 is to amend the Alaska Native Claims
Settlement Act to exclude certain payments to a Native or descend-
ant of a Native who is aged, blind, or disabled Alaska Natives or
descendants of Alaska Natives from being used to determine eligi-
bility for certain federal need-based benefit programs.
BACKGROUND AND NEED
Alaska Native Corporations established under the Alaska Native
Claims Settlement Act (ANCSA; Public Law 92-203) have been au-
thorized to establish settlement trusts since 1988. The purpose of
these trusts is to provide durable support to Alaska Native bene-
ficiaries. The authorized scope of these trusts was expanded in
2000, and section 13821 of the Tax Cuts and Jobs Act of 2017 (Pub-
lic Law 115-97) further revised the tax treatment of these trusts.
Alaska Native Corporations can distribute assets to settlement
trusts to provide benefits consistent with the purposes for which
the trusts are established. Many of these trusts serve to provide
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